Travel expenses: travel for necessary attendance: safeguards against abuse: changes to a workplace: a change in the journey with no change in cost
Section 339(7) ITEPA 2003
The test for a change of workplace has two conditions, see EIM32280. So far we have focussed on a change in the cost of the journey.
However, where the journey to the new workplace is significantly different to the journey to the old workplace we can recognise a change of workplace even where the cost of the two journeys is similar. This is illustrated by example EIM32286.